摘要
全面实现地区高质量发展对地方政府的环境治理工作提出了更高的标准。作为推动该发展过程的核心主体,企业如何实施环保减排措施、承担社会责任并提升治理水平已成为地区发展的关键因素。该研究整理了2010—2020年中国275个地级市的政府年度工作报告,通过文本挖掘方法构建了地方政府环境治理目标的约束性指标,并明确了“规则导向”和“原则导向”两种不同类型的环境治理目标约束。实证分析发现:与原则导向相比,规则导向的环境治理目标约束更有效地提升了区域内企业的ESG质量,且这一结果在更换解释变量和被解释变量、安慰剂检验、工具变量法、倾向得分匹配、外生事件冲击等一系列稳健性检验后依旧稳健。政府绿色补助、公众环境关注、企业信息披露质量、社会责任承担和绿色技术创新能力,都是规则导向的地方政府环境治理目标约束提高企业ESG质量的重要机制。表明区域内企业提升ESG质量的过程,需要政府、公众和企业三方的共同努力和使能。进一步研究发现,在市场化程度高的地区、国有企业,以及高度响应政策的企业中,规则导向的环境治理目标约束表现出更为显著的效果。特别是在环境(E)、社会(S)和治理(G)三个方面,规则导向的治理都有着显著的促进作用,其中在环境方面尤为突出。这为实现减污降碳与可持续发展提供经验证据。
Achieving comprehensive and high-quality regional development has set higher standards for local governments'endeavors in environmental governance.As the core driving force behind this development,how enterprises implement environmental emission re-duction measures,assume social responsibilities,and improve governance has become a key factor in regional development.This study sorted out the annual work reports of 275 prefecture-level cities in China from 2010 to 2020.Through text mining methods,it has con-structed binding indicators for environmental governance target of local governments,and identified two different types of environmental governance target constraints:‘rule-oriente’and‘principle-oriented’.Empirical analysis found that:Compared with principle-oriented approach,rule-oriented environmental governance was more effective in enhancing the ESG quality of enterprises within the region,and this result remains robust after a series of robustness t ests such as changing explanatory variables and dependent variables,placebo tests,instrumental variable methods,propensity score matching,exogenous event shocks,etc.Key mechanisms behind this included government green subsidies,public environmental awareness,the quality of corporate information disclosure,commitment to social re-sponsibility,and the capability for green technological innovation.This indicates that the process of improving the ESG quality of enter-prises within the region requires the joint efforts and enabling of the government,the public,and enterprises.Further research showed that in highly marketized regions levels,among state-owned enterprises,and among enterprises that highly respond to policies,rule-ori-ented environmental governance target constraint had a more pronounced effect.Specifically,rule-oriented governance significantly ad-vanced all three ESG dimensions,namely,environmental(E),social(S),and governance(G)dimensions,with the environmental aspect being especially prominent.This provides empirical evidence for achieving pollution reduction and carbon emission reduction and sus-tainable development.
作者
徐妍
宋怡瑾
沈悦
XU Yan;SONG Yijin;SHEN Yue(School of Economics and Management,Chang'an University,Xi'an Shaanxi 710064,China;School of Economics and Finance,Xi'an Jiaotong University,Xi'an Shaanxi 710061,China)
出处
《中国人口·资源与环境》
CSSCI
CSCD
北大核心
2024年第3期137-150,共14页
China Population,Resources and Environment
基金
国家自然科学基金项目“地方政府行为与区域产业演化中的‘路径创造陷阱’:基于可实证空间均衡模型的多尺度交互作用研究”(批准号:71903016)
中央高校优秀青年学者项目“地方政府行为与区域产业演化中的路径依赖研究”(批准号:300102230621)
陕西省社会科学基金项目“空间关联视角下数字经济赋能陕西省高质量发展的效应测度与实现路径研究”(批准号:2022D008)
陕西省软科学一般项目“东数西算视角下陕西省数字经济高质量发展的空间效应测度及提升路径研究”(批准号:2023‑CX‑RKX‑121)。
关键词
环境治理目标约束
ESG质量
政府行为
公众环境关注
environmental governance target constraint
ESG quality
corporate governance
public environmental concerns
